Results 211 to 220 of about 2,622 (267)

Greenwashing in ESG Reports

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Strengthening Occupational Health and Safety in India.

Indian J Occup Environ Med
Thirumalai R.
europepmc   +1 more source

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Government ESG reporting in smart cities

International Journal of Accounting Information Systems
Jun Dai, Miklós Vásárhelyi
exaly   +2 more sources

ESG-Reporting

Zeitschrift für Corporate Governance, 2022
Henrik Schalkowski, André Ortiz
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Il reporting ESG

2023
Il capitolo introduce il concetto di ESG e sottolinea la rilevanza che l’impegno in tali pratiche assume nel contesto socio-economico attuale. Il reporting sulle azioni legate all’ambiente e alla responsabilità sociale d’impresa risulta, ad oggi, ancora prevalentemente orientato alla volontarietà e, per questo, assume un ruolo fondamentale per l ...
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ESG and airports: The benefits and risks of ESG reporting for US airports

Journal of Airport Management, 2023
The subject of ESG — environmental, social and governance — disclosure and how airports are responding to the issues presented by these factors has become of great interest in the last few years. This paper will help familiarise airport managers and others with the concepts behind ESG and what these factors mean at an airport; discuss the reasons why ...
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ESG Reporting and Disclosure

Chartered Management Accountant Journal
This article provides an overview of Environmental, Social, and Governance (ESG) reporting, emphasizing its evolution from Corporate Social Responsibility (CSR) in response to escalating climate challenges. ESG reporting aims to boost stakeholder confidence through transparent disclosures, governed by standards like IFRS S1, focusing on governance ...
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Recent Developments in ESG Reporting

2020
Environmental, social, and governance (ESG) issues have become a core business concern and a central focus of investors. The ESG reporting landscape is fragmented, with hundreds of reporting standards forming what has been called an alphabet soup of acronyms with no common framework to guide corporate disclosures. Companies’ ESG disclosures vary widely
Paul A. Davies, Paul M. Dudek, Kristina S. Wyatt   +2 more
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STANDARDIZATION OF ESG REPORTING IN RUSSIA

ACCOUNTING AND CONTROL
This article analyzes the process of institutionalization and current state of ESG reporting system in the Russian Federation amid the formation of mandatory requirements for the disclosure of ESG information by public companies. The authors demonstrate that, despite the increase in the number of companies publishing ESG reports and the presence of ...
Olga A. Yusupova, Maxim V. Demidov, Viktoriya A. Vinichenko   +2 more
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Enhancing ESG Reporting

As ESG reporting becomes central to ethical governance and sustainable strategy, this chapter examines the evolving role of internal audit in ESG assurance. Through thematic analysis of interviews and sustainability reports, five pillars of effective ESG auditing emerge: accuracy, consistency, reliability, stakeholder trust, and strategic integration ...
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